Allahabad Court November 1991 Judgments
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U.P. State R.T.C. Vs. Smt. Savitri Devi and 7 ors.
Court: Allahabad
Decided on: Nov-20-1991
Reported in: II(1992)ACC598
ORDERN.L. Ganguley, J.1.This first appeal From order arises out of the judgment and order of the Claims Tribunal dated 22.3.1980 awarding Rs. 50,400/- to the claimants as compensation with 12 per cent interest.2. The facts of the case are practically admitted. It is stated that bus No. UTY 2513 driven by Driver Uma Shanker, engaged by U.P. State Road Transport Corporation on 25.1.1978 between 6-30 to 7-00 A.M. while plying at Jaunpur-Mariahun pitch road in the early morning when it was thick foggy met an accident and dashed against a car bearing No. WMB 1193 coming from other direction, killing all the four occupants of the car. The bus of the corporation was driven at a high speed, rashly and negligently. It is said that in order to take over a bullock-cart the bus driver caused the accident dashing against the car killing all the four occupants of the car in the accident. The claim petition was filed on behalf of heirs and dependents of Algoo who had also died in the said accident. A...
U.P. State R.T.C. Vs. Manna Devi and ors.
Court: Allahabad
Decided on: Nov-20-1991
Reported in: 1(1992)ACC504
N.L. Ganguli, J. 1. This First Appeal from Order is directed against the judgment and order passed by the Motor Accident Claims Tribunal dated 22nd March 1980. Certain facts about the accident are admitted. U.P. State Road Transport Corporation Bus No. UTY 2513 was plying between Jaunpur - Mariahun Pitch Road on 25th January 1978, in the morning hours. One Car bearing No. WMB 1193 was coming from the opposite direction. At the early hours between 6.30 to 7 A.M., it is said that it was a foggy and the visibility was poor at that time. The car was occupied by Ram Chandra Singh, Panna Lal, Algoo and Baijnath. There was an accident between the said Bus and the Car. The four occupants aforementioned died on the spot on account of the accident. It is said that the Bus Driver was driving the Bus at a very high speed and on account of rash and negligent driving of the Bus, the accident took place.2. The widow and 7 children of deceased Ram Chandra Singh filed Claim petition No. 3 of 1978 befor...
Meerut Dist. Co-operative Bank Ltd. Vs. Labour Court and ors.
Court: Allahabad
Decided on: Nov-16-1991
Reported in: [1992(65)FLR41]; (1995)IIILLJ57All
R.A. Sharma, J.1. Sri Raj Ball Gupta, respondent No. 3 (hereinafter referred to as the workman) who was Chief Accountant of Meerut District Co-operative Bank Ltd. (hereinafter referred to as the Bank), was dismissed from service on 1.9.1970 by the Bank. The dismissal of the workman led to a reference made under Section 4-K of the U.P. Industrial Disputes Act (equivalent to Section 10 of Central Industrial Disputes Act), by the Government of U.P. by order dated 28.5.1971 to the Labour Court, Kanpur, of which Sri Aftab Ahmad was the Presiding Officer, Sri Aftab Ahmad retired during the pendency of the adjudication proceeding and in his place Sri S.H.I. Naqvi was appointed as the Presiding Officer of the Labour Court. After Sri Naqvi joined the Labour Court as its Presiding Officer the Government of U.P. withdrew its earlier reference and made fresh reference to the same Labour Court of which Sri Naqvi was the Presiding Officer and the case was registered as Adjudication No. 337 of 1973. ...
Ramanand Vs. State of U.P.
Court: Allahabad
Decided on: Nov-16-1991
Reported in: 1992CriLJ612
ORDER1. This petition has been filed under Section 482, Cr. P.C. praying that the first information report dated 13-7-1979 along with the proceedings in Sessions' Trial No. 3 of 1984 State v. Ramanand, pending before the Special Judge, Varanasi, be quashed as against the present applicant.2. The facts, which may be relevant for the purposes of the present petition, are that the petitioner Ramanand, is a clerk in the Sales tax Department. A first information report was lodged on 13-7-1979 by Senior Treasury Officer, Varanasi, alleging that offences under Sections 419, 420, 465, 468, 471, I.P.C. have been committed by the accused. The assertion was that a large number of sales tax refund vouchers have been forged and payments have been obtained in respect of the same by opening fictitious accounts in the name of various firms. It was also asserted that attempt was also made to get other refund vouchers passed from the Treasury officer but the forgery was detected in time and the attempt ...
Garg Engineering Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-15-1991
Reported in: [1993]199ITR663(All)
1. Heard learned counsel for the applicant. In our opinion, question No. 5 as stated by the applicant in this application is a statable question of law. We, therefore, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following question to us for the opinion of this court :Question : Whether, on due consideration of the fact that Messrs. Garg Financiers was a separate, independent and genuine entity, it was legally correct for the Tribunal to say that the payment made to the said entity on the credit balance as undisputedly appearing in their account to the extent of Rs. 51,920 represented payments made to the partners and as such the sum of Rs. 51,920 was disallowable under Section 40(b) of the Income tax Act, 1961?'2. The application is, accordingly, allowed....
Ram Prakash Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-15-1991
Reported in: [1993]199ITR712(All)
1. By this application under Section 256(2) of the Income-tax Act, 1961, the applicant (assessee) requires us to direct the Tribunal to refer the following questions for the opinion of this court : '(a) Whether there was any material on record for the Appellate Tribunal to legally hotel that there was substituted service of the notice on the assessee appellant in accordance with the law? (b) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in upholding the order of the Appellate Assistant Commissioner which was based on some alleged certification by the Income tax Officer that proper service was effectedand, which certification was acted upon without its being first put to the assessee, resulting in denial of the rules of natural justice and rendering the order of the Appellate Assistant Commissioner as illegal and void which could not be upheld in law by the Appellate Tribunal (c) Whether the assessee who was an appellant before...
Commissioner of Income-tax Vs. Sudarshan Dass Bhasin
Court: Allahabad
Decided on: Nov-15-1991
Reported in: [1993]199ITR564(All)
Om Parkash, J.1. Heard counsel for the applicant.2. The Department has raised the following question which was not allowed by the Appellate Tribunal to be referred to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's interpretation of what the figures constitute against the interpretation given by the Assessing Officer does not give rise to a mixed question of law and fact 'The question for consideration before the Tribunal was as to what investment was made towards the construction of the house by the two brothers. A certain diary was seized in which some entries relating to the construction of the house were found. On the basis of those entries, a higher investment was assessed by the Department, but the Tribunal accepted the case of the assessee considering the report of the approved valuer, the entries made in the diary seized by the Department and other relevant materials. From these,...
Poonam Chand JaIn Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-14-1991
Reported in: [1993]199ITR515(All)
1. Having heard learned counsel for the petitioner, we are not satisfied that any grounds for interference have been made out in this petition.2. All the three authorities, including the Commissioner of Income-tax, dismissing the petitioner's revisions, have concurrently found that the petitioner's case, that its only income was on account of commission at the rate of Rs. 50 per metric ton, was not substantiated by any reliable evidence. On a consideration of the entire facts and circumstances, the Commissioner has held that the assessee had completely failed to disclose the actual amount of expenditure incurred for the transportation of coal during the relevant assessment years 1980-81 and 1981-82. He has further observed that this was done deliberately to conceal the actual profit earned by the assessee. This finding has not been demonstrated to be vitiated by any error much less one apparent on the face of the record.3. There is no merit in this petition and the same is dismissed su...
Commissioner of Wealth-tax Vs. Gaju
Court: Allahabad
Decided on: Nov-14-1991
Reported in: [1993]199ITR641(All)
A.N. Varma, J.1. Having heard learned standing counsel on behalf of the Commissioner of Wealth tax and having perused the written arguments submitted on behalf of the assessee, we are of the opinion that the following question of law does arise out of the order of the Tribunal :' Whether, in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in confirming the order of the Deputy Commissioner (Appeals ) on the point of value of land at the rate of Rs. 2.80 per square yard ?'2. The second question framed in the application stresses only one aspect of the first question. It is hence not necessary to call for any statement on that question.3. We, accordingly, direct the Income-tax Appellate Tribunal to state the case and refer the aforesaid question for our opinion. There will be no order as to costs....
Khilari Vs. the Iv Additional District Judge, Sonbhadra and Others
Court: Allahabad
Decided on: Nov-12-1991
Reported in: AIR1992All186
ORDER1. In the last elections for the office of the Pradhan of Gaon Sabha Khagiya, Block Development Block Ghorawal, District Sonbhadra (for brevity, hereinafter re-ferred, to as 'the Gaon Sabha'), the petitioner was elected as Pradhan defeating his, only rival, Kamta Prasad, whose election was challenged on 17-2-1989 by means of an election petition under Section 12C of the U.P. Panchayat Raj Act, 1947, for brevity, (hereinafter to be referred to as 'the P. R. Act,) numbered as Election Petition No. 35 of 1989, before the Sub-Divisional Officer, Robertsganj (for brevity, hereinafter referred to as 'the Tribunal), see king relief for declaration of his election as illegal after recount of ballot papers on taking evidence and declaring him (the election petitioner as elected pradhan of the Gaon Sabha. The Tribunal after filing of the written statement, it appears, framed issues, but, without taking any evidence, relying on the affidavit of the election petitioner filed along with the ap...
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